Screen LibraryA guide to the Anti-Tax Avoidance Directive /
This book provides a guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the Directive's interactions with relevant jurisprudence, and the...
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| Group Author: | ; ; ; |
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| Published: |
Edward Elgar Publishing Limited,
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| Publisher Address: | Cheltenham, UK : |
| Publication Dates: | [2020] |
| Literature type: | Book |
| Language: | English |
| Series: |
Elgar tax law and practice. |
| Subjects: | |
| Summary: |
This book provides a guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the Directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic law. Key features include: critical, article-by-article analysis of the ATAD; contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence; insights into the day-to-day application of the ATAD rules in practice; examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States. |
| Carrier Form: | xxx, 336 pages ; 25 cm. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9781789905762 (cased) : 1789905761 (cased) 9781789905779 (electronic book) 178990577X (electronic book) |
| Index Number: | KJE7128 |
| CLC: | D950.22 |
| Call Number: | D950.22/G946 |